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Amendment of section 44AA.

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..... ause (iv), the following clause shall be substituted with effect from the 1st day of April, 2017, namely:- (iv) where the provisions of sub-section (4) of section 44AD are applicable in his case a .....

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..... ss shall, if the provisions of sub-section (4) of section 44AD are applicable in his case and his income exceeds the maximum amount which is not chargeable to income-tax, keep and maintain such books .....

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